Josiah Child Moderates Panel on U.S. Withholding and Global Information Reporting at ABA 2019 Midyear Meeting

4:00 PM CT

With the implementation of the Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA), information reporting is a global operation.This panel will outline the various classifications of U.S. individuals and entities with operations and accounts abroad under FATCA, as well as variations imposed by CRS on both U.S. and multi-nationals. Attorneys from private practice, the U.S. Government, and the OECD will discuss their respective experiences working within this field and provide real-world examples of the U.S. withholding regime (chapters 3 and 4) as it applies in light of FATCA and CRS classifications.


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